オランダにおける環境税の導入過程
The introduction process of the environmental taxes in the Netherlands

This paper shows the introduction process and the historical development of the environmental tax in the Netherlands. Why was the environmental taxes introduced in the Netherlands? The environmental taxes have replaced environmental charges and developed. As the citizen’s environmental awareness increased in the late 1980s, the introduction of environmental taxes had been boosted by political situation. The turning point was the election and the National Environmental Policy Plan in 1989. In addition, it was also an important point that the increase of environmental taxes was consistent with tax reform of the Lubbers administration and the Kok administration.